Sources

The main official references behind IoT Financial's guides, and the smaller set of project documents and independent tests we label separately.

Each guide has its own dated list of the sources relied on for that guide. This page is a useful route into the main collections, not a replacement for those lists.

Our rule for sources

• Tax, accounting, legal and regulatory claims go to the relevant authority, standard setter, legislation or company filing.
• If anything we write conflicts with a source, the source wins. A guide is a summary, not the rule itself.
• We open the linked source when checking a claim. If we cannot open or read it, we do not use it to support a new claim.
• A source can change after a page is checked. Always use the current version when making a decision.

Where last checked dates live

The last checked date is on each guide, alongside the sources that guide actually uses. A later check of this directory does not mean every guide has been reviewed again. Our methodology explains the review checks, and our corrections policy explains how to flag an error or a stale source.

Tax and transaction reporting

Accountant's corner, company tax and the UK 2027 regime guide use these collections.

• HMRC: Cryptoassets Manual. The UK guide to business tax, Corporation Tax and record keeping.
• HMRC: Cryptoasset Reporting Framework: who reports. Provider reporting duties, dates and the current service status.
• HMRC: Information users give to service providers. The identifying details an entity user provides.
• IRS: Digital assets. US federal tax treatment and transaction records.
• IRS: Notice 2014-21 (PDF). Virtual currency treated as property for federal tax purposes.
• IRS: About Form 1099-DA. Broker reporting of digital asset proceeds.

Accounting standards and interpretations

• Financial Accounting Standards Board: ASU 2023-08 (PDF). US GAAP measurement, presentation and disclosure for crypto assets in scope.
• Financial Reporting Council: FRS 102. The standard and its amendments for UK and Republic of Ireland reporters.
• Financial Reporting Council: FRS 105. The micro entities regime.
• IFRS Foundation: IFRS Interpretations Committee: Holdings of Cryptocurrencies. The June 2019 agenda decision on IAS 2 and IAS 38.

Regulation, legislation and protection schemes

• FCA: Cryptoassets regime policy statements. The final rules published on 30 June 2026, including PS26/11 on regulated cryptoasset activities.
• FCA: PS26/18: perimeter guidance. When activities require authorisation.
• FCA Handbook: PERG 18: regulated cryptoasset activities. Current guidance on own account activity, safeguarding and the business test.
• FCA: Cryptoassets: AML / CTF regime. Which service providers must register under the Money Laundering Regulations.
• FCA: PS23/6: financial promotion rules. Rules for promotions of qualifying cryptoassets to UK consumers.
• FCA: Retail access to crypto ETNs. The change in force from 8 October 2025.
• legislation.gov.uk: Financial Services and Markets Act 2000 (Cryptoassets) Regulations 2026. The statutory basis for the new UK regulated activities.
• SEC: Staff Accounting Bulletin No. 122. A US regulatory source used in the accounting and regulatory history.
• FDIC: Deposit insurance and crypto companies. Why FDIC deposit insurance does not cover crypto assets.
• FSCS: Cryptocurrencies: risk and cover. The UK position on compensation cover.

Bitcoin protocol and project documentation

These are first party references for technical claims. A BIP is a proposal document, not a regulator's statement or proof that a change will happen.

• Bitcoin BIPs: Bitcoin Improvement Proposals index. The status and text of technical proposals. Draft status is not adoption.
• Bitcoin BIPs: BIP 11. Multisignature transactions.
• Bitcoin BIPs: BIP 39. Mnemonic recovery phrases.
• Bitcoin BIPs: BIP 174. Partially Signed Bitcoin Transactions.
• Bitcoin BIPs: BIP 380. Output script descriptors and wallet recovery information.
• Bitcoin Core contributors: Bitcoin Core downloads and signature verification. Official software releases and verification instructions.
• Bitcoin.org contributors: Running a full node. Node requirements and how a full node checks the chain.
• Bitcoin developer documentation: Wallets guide. Technical reference for wallets and signing.

Security standards and guidance

• NIST: SP 800-57 Part 1 Rev. 5. Key management guidance.
• NIST: First three finalised post quantum standards. The standards and their official scope.
• NCSC: Small organisations guide to cyber security. Practical UK security guidance.

Independent tests, clearly labelled

Jameson Lopp's metal backup tests are the author's independent experiments, not an official standard, a certification or a guarantee. We use them to explain test conditions and results, not to present any product as a winner. First party project documentation is used for what a device or program does and what its licence says; a useful feature or claimed security property is not treated as independently proven unless a separate source supports it.

• Jameson Lopp: Metal bitcoin seed storage reviews. A first person stress test record for individual backup designs.
• Jameson Lopp: Metal backup stress test methodology. Heat, corrosion and crushing tests.
• Jameson Lopp: Why stress test metal seed storage?. The author's stated purpose and limits.

Company filings and wider references

Company specific figures come from the company's own regulatory filing or financial statement where we can open it. Professional body helpsheets and first party manufacturer security advisories are named where used. None of these is silent support for a broader legal or accounting claim. General news, social media and promotional comparisons are not used as evidence for rules.

See the open treasury toolkit on GitHub for the published claims register, formulas and template text. Tell us about a broken link or a claim you cannot trace through the corrections policy.